This method will not create a real binaural recording.
There are some complications with the playback of binaural recordings through normal headphones.
The history of binaural recording goes back to 1881.
The headset employ dual mics which allows for binaural recording.
It was also the first album to use binaural recording, a 3D audio effect using just two stereo speakers.
For natural perspective through headphones, you need binaural recordings, made especially for headphone use.
It was made as a binaural recording.
Audio information comes from close talking and distant microphones, as well as binaural recordings.
Some 3D technologies also convert binaural recordings to stereo recordings.
This is not a generated effect but a binaural recording.